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Keywords: earnings management
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Journal Articles
Accounting Horizons (2022)
Published: 04 April 2022
... respond to a lower benchmark resulting from having a more conservative analyst following. We examine the effect of analyst conservatism on firms just meeting or beating the benchmark via accrual-based earnings management. We find that firms with a more conservative analyst following have lower earnings...
Journal Articles
Accounting Horizons (2022) 36 (1): 1–24.
Published: 01 March 2022
... quality earnings management restatements Corporate culture refers to the shared values, beliefs, and standards that characterize members of a company, and its importance has become a common topic in the business press. Companies such as Valeant Pharmaceuticals International, Inc., Toshiba...
Includes: Supplementary data
Journal Articles
Accounting Horizons (2022) 36 (1): 151–169.
Published: 01 March 2022
... be negatively affected when they face conflicts of interest. Using a sample of Chinese firms, we show that if analysts are under pressure (i.e., housed in a brokerage firm where specific mutual funds hold large positions in a company covered by the analyst), their role in lowering the firm earnings management...
Journal Articles
Accounting Horizons (2022) 36 (1): 171–196.
Published: 01 March 2022
... provides new insights into how organizations respond to a threshold that regulates their existence. regulatory threshold nonprofit organizations financial reporting quality earnings management Nonprofit organizations face pressure from donors, lenders, regulators, and other key stakeholders...
Journal Articles
Accounting Horizons (2021) 35 (4): 63–81.
Published: 01 December 2021
...Carol Callaway Dee; Ayalew Lulseged; Tianming Zhang SYNOPSIS We investigate if Big 4 firms are asymmetrically more effective than non-Big 4 firms in monitoring income-increasing versus income-decreasing quarterly earnings management. We also study the Securities and Exchange Commission's (SEC...
Journal Articles
Accounting Horizons (2020) 34 (4): 143–164.
Published: 01 December 2020
... to engage in earnings management. We investigate how financial reporting decisions are affected when they are supported by the work of an IA versus a human agent, with varying autonomy. In an experiment with experienced managers, we vary agent type (human versus IA) and autonomy (more versus less), finding...
Journal Articles
Accounting Horizons (2018) 32 (1): 143–164.
Published: 01 March 2018
...Baolei Qi; Jerry W. Lin; Gaoliang Tian; Hua Christine Xin Lewis SYNOPSIS Using a sample of Chinese A-share listed firms from 2000 to 2015, we investigate the association between a firm's use of earnings management strategies and the characteristics of its top management team. Our findings suggest...
Journal Articles
Accounting Horizons (2016) 30 (2): 177–193.
Published: 01 June 2016
... of this paper was cited by Ball, Gerakos, Linnainmaa, and Nikolaev (2015) . Editor's note: Accepted by Paul A. Griffin. February 2015 October 2015 2016 cost of goods sold gross margin gross profitability Compustat 10-K earnings management earnings prediction financial...
Journal Articles
Accounting Horizons (2014) 28 (4): 847–867.
Published: 01 December 2014
... not differentiate between MBE achieved operationally versus through earnings management, despite previously documented differences in future performance. We explore the relation between MBE, earnings management, and future performance in the post-scandal period and find evidence of mispricing consistent...
Journal Articles
Accounting Horizons (2014) 28 (3): 529–559.
Published: 01 September 2014
... versions. I thank the support of the University of Connecticut and Thomson Reuters for providing the analyst data. All errors are my own. September 2012 March 2014 2014 external monitoring earnings management expectations management financial analysts institutional investors...
Journal Articles
Accounting Horizons (2014) 28 (3): 605–626.
Published: 01 September 2014
...Yu Flora Kuang; Bo Qin; Jacco L. Wielhouwer SYNOPSIS This study examines the influence of CEO origin on accrual-based earnings management and how these effects evolve over the CEO's tenure in office. Compared with CEOs promoted from within the company, CEOs recruited from outside have a stronger...
Journal Articles
Accounting Horizons (2014) 28 (1): 39–57.
Published: 01 March 2014
... of earnings management, and thus implies higher audit risk. Using audit fees as a proxy for audit risk, our results indicate that capitalized SDC are negatively associated with audit fees for firms where capitalization is inconsequential to beating analysts' forecasts, and also for firms with low...
Journal Articles
Accounting Horizons (2013) 27 (2): 205–228.
Published: 01 June 2013
... are associated with smaller abnormal accruals, thereby implying that female auditors may have a constraining effect on earnings management. In general, our findings indicate that the behavioral differences between women and men may have important implications for the quality of auditing and financial reporting...
Journal Articles
Accounting Horizons (2011) 25 (3): 537–557.
Published: 01 September 2011
... ties and earnings management. Still, the increase in managerial/board risk aversion since SOX appears to have negated the effect of social ties on earnings management in the post-SOX period. Board independence and financial reporting quality remain topics of ongoing interest. The study is important...